Pittsylvania County Adopted Budget 2007-2008Presented: Apri130,2007
Adopted: Apri130, 2007
RESOLUTION 2007-04-33
VIRGINIA: At an adjourned meeting of the Pittsylvania County Board of
Supervisors on Monday, April 30, 2007 in the Pittsylvania County School Board Board
Room in Chatham, Virginia, the following resolution on the annual budget for Fiscal
Year 2008 was presented and adopted.
WHEREAS, the laws of the Commonwealth of Virginia require the governing
body to prepare and approve a budget for fiscal and planning purposes, not withstanding
additional requirements for the schools, including revenues and expenditures for the
ensuing year by May 1, 2007; and
WHEREAS, the laws of the Commonwealth of Virginia control the distribution
of funds by appropriations giving the Board of Supervisors authority to set such
appropriations at such periodic basis as outlined irr Section 15.2-2506 of the Code of
Virginia, being further identified in this Resolution with Exhibit A and Exhibit B; and
WHEREAS, a public hearing has been properly advertised and held on April 23,
2007, in accordance with state statute as shown by the affidavit of the publisher; then,
BE IT HEREBY RESOLVED, by the Board of Supervisors of the County of
Pittsylvania, that there be hereby adopted and appropriated a budget for Fiscal Year
2008, the full and complete budget is contained in the document entitled:
"PITTSYLVANIA COUNTY ADOPTED BUDGF,T"
FISCAL YEAR 2008
JULY 1, 2007 -JUNE 30, 2008
TOTALING: $ 148,122,028
BE IT FURTHER RESOLVED, that the estimated budget total of $148,122,028
includes $15,495,736 total local effort for the Pittsylvania County Schools, and $673,114
in reallocated carryovers for Capital Improvements, $180,000 carryover for Grants,
$799,971 carryover for Industrial Development Local. Included in this budget is an
approval of supplements for employees of the Sheriff's Department including the jail. In
addition, it includes a continued supplement of $10,000 each for the Commissioner,
Treasurer, Commissioner of Revenue and Clerk of Courts and $5,000 for the
Commonwealth's Attorney for salary supplements.
BE IT STILL FURTHER RESOLVED, that the funds of the School Budget,
the Library Board, and the Welfare Board shall be expended only by order and approval
of those respective boards and that no money shall be paid out for such contemplated
expenditures unless and until there has first been made an appropriation for such
contemplated expenditures by the Board of Supervisors; and,
BE IT STILL FURTHER RESOLVED that the School Budget estimate for FY
2007-2008 be set at $85,465,875 with the local funds provided by the Board of
Supervisors set at $15,495,736 to be funded by classification as allowed by the Code of
Virginia, 1950 as amended, and the school board to report back in amounts requested to
be funded in each classification if different than shown in the approved budget.
The local funds include the following:
General Fund Local $15,495,736 (Includes $45,000 Solid Waste)
BE IT STILL FURTHER RESOLVED, that the Board of Supervisors shall
Receive quarterly revenue and expenditure reports comparing receipts and expenditures
to the approved budget from the Office of the County Administrator; and,
BE IT STILL FURTHER RESOLVED, that the unit tax levy for the year
commencing January 1, 2007 shall be as follows:
Real Property: $.50 per $100 of assessed value, 100%
market value
Mobile Homes and Barns: $.50 per $100 of assessed value, 100%
market value
Machinery and Tools: $ 4.50 per $100 of assessed value at 10%
of original cost
Personal Property: $7.75 per $100 of assessed value, 30% of
market value.
In accordance with the requirements set forth in Section 58.1-3524 (C) (2) and Section
58.1-3912 (E) of the Code of Virginia, as amended by Chapter 1 of the Acts of Assembly
(2004 Special Session 1) and as set forth in Item 503.E (Personal Property Tax Relief
Program) of Chapter 951 of the 2005 Acts of Assembly any qualifying vehicle sitused
within the county commencing January 1, 2007, shall receive personal property tax relief
in the following manner:
^ Personal use vehicles valued at $1,000 or less will be eligible for 100% tax relief;
^ Personal use vehicles valued at $1,001 to $20,000 will be eligible for 55% tax
relief;
^ Personal use vehicles valued at $20,001 or more shall only receive 55% tax relief
on the first $20,000 of value; and
^ All other vehicles which do not meet the definition of "qualifying" (business use
vehicles, farm use vehicles, motor home, etc.) will not be eligible for any of tax
relief under this program.
Generating Equipment: $.48 per $100 of assessed value, 100% of
market value
Capital Merchant Tax: $ 2.75 per $100 of assessed value, 30% of
inventory value
Motor Vehicle Tax: $29.50 per vehicle, except as specified by
ordinance
Consumer Utility Tax: 15% of the first $15.00 monthly for
residential users and 15% of the first
$100.00 monthly for commercial or
industrial users, except as required
for Gas and Electricity, as defined by
Chapter 6 Section 13 of the
Pittsylvania County Code 1975 as amended
AND BE IT FURTHER RESOLVED by the Pittsylvania County Board of
Supervisors that, for the fiscal year beginning on July 1, 2007, and ending on June 30,
2008, the following sections are hereby adopted.
Section 1. The cost center shown on the attached table labeled Appropriations
Resolution, Exhibit A, are hereby appropriated from the designated
estimated revenues as shown on the attached table labeled
Appropriations Resolution, Exhibit A. This appropriation does
include the unappropriated surplus. Funds may be appropriated by
the Board of Supervisors as needed during FY 2008 subject to the
Board's by-laws for appropriations.
Section 2. Appropriations, in addition to those contained in this general
Appropriations Resolution, may be made by the Board of
Supervisors only if there is available in the fund unencumbered or
unappropriated sums sufficient to meet such appropriations.
Section 3. All appropriations herein authorized shall be on the basis of cost
centers for all departments and agencies excluding schools. The
regular school fund is specifically appropriated by category as
listed on Exhibit A.
Section 4. The School Board and the Social Services Board are separately
granted authority for implementation of the appropriated funds for
their respective operations. By this resolution the School Board
and the Social Services Board are authorized to approve the
transfer of any unencumbered balance or portion thereof from one
line item classification of expenditure to another within the same
category in their respective funds in any amount. Transfers
between categories or funds require approval of the Board of
Supervisors.
Section 5. The County Administrator is expressly authorized to transfer any
unencumbered balance or portion thereof from one classification
of expenditure to another within the same cost center for the
efficient operation of government.
Section 6. All outstanding encumbrances, both operating and capital, at June
30, 2007 shall be reappropriated to the FY 2008 fiscal year to the
same cost center and account for which they are encumbered in the
previous year. A report of which shall be submitted to the Board.
Section 7. At the close of the fiscal year, all unencumbered appropriations
lapse for budget items other than the School Cafeteria Fund 207,
the School Cafeteria Receipts Fund 209, the State Restricted
Seizure Fund -Sheriff 241, the Federal Restricted Seizure Fund
242, the State Restricted Seizure Fund - Commonwealth's
Attorney 243, the Animal Friendly Plates Fund 245, the Grants
Fund 250, the Work Force Investment Act Fund 251, Law Library
Fund 260, the Library Memorial Gift Fund 265, Cash Bonds Fund
305, the County Capital Improvements Fund 310, the Jail Inmate
Management Fund 311, the Courthouse Maintenance Fund 312,
the Jail Operating Fund 313, the Courthouse Security Fund 314,
the Jail Processing Fund 315, the Rural Roads Fund 320, the
Industrial Development Local Fund 325, the Industrial
Development Cyclical Fund 330, the School Bond Fund 410, the
Landfill Bond Fund 415, the Social Services Bond Fund 420, the
Debt Service Reserve Fund 425, the Bond Fund-Schools 435, the
Enhanced 911 Fund 530, the Special Welfare Fund 733 and the
Pittsylvania County Employees Health Plan 734. Thus, all
cancelled cash balances shall revert back to the General Fund.
Section 8. Appropriations designated for capital projects will not lapse at the
end of the fiscal year but shall remain appropriated until the
completion of the project or until the Board of Supervisors, by
appropriate ordinance or resolution, changes or eliminates the
appropriation. Upon completion of a capital project, the County
Administrator is hereby authorized to close out the project and
transfer to the funding source any remaining balances. This section
applies to all existing appropriations for capital projects at June 30,
2007 and appropriations in the FY 2008 Budget. The County
Administrator is hereby authorized to approve construction change
orders to contracts up to an increase of $5,000.00 and approve all
change order for reduction of contracts.
Section 9. The approval of the Board of Supervisors of any grant of funds to
the County shall constitute the appropriation of both the revenue to
be received from the grant and the County's expenditure required
by the terms of the grant, if any. The appropriation of grant funds
will not lapse at the end of the fiscal year but shall remain
appropriated until completion of the project or until the Board of
Supervisors, by appropriate resolution, changes or eliminates the
appropriation. The County Administrator may increase or reduce
any grant appropriation to the level approved by the granting
agency during the fiscal year. The County Administrator may
approve necessary accounting transfers between cost centers and
funds to enable the grant to be accounted for the in correct manner.
Upon completion of a grant project, the County Administrator is
authorized to close out the grant and transfer back to the funding
source any remaining balance. This section applies to
appropriations for grants outstanding at June 30, 2007 and
appropriations in the FY 2008 Budget.
Section 10. The County Administrator may reduce revenue and expenditure
appropriations related to programs funded all or in part by the
Commonwealth of Virginia and/or the Federal Government to the
level approved by the responsible state or federal agency.
Section 11. The County Administrator is authorized to make transfers to the
various funds for which there are transfers budgeted. The County
Administrator shall transfer funds only as needed up to amounts
budgeted or in accordance with any existing bond resolutions that
specify the matter in which transfers are to be made.
Section 12. The Treasurer may advance monies to and from the various funds
of the County to allow maximum cash flow efficiency. The
advances must not violate County bond covenants or other legal
restrictions that would prohibit an advance.
Section 13. All purchases with funds appropriated herein shall be made in
accordance with the County purchasing ordinance and applicable
state statutes.
Section 14. It is the intent of this resolution that funds be expended for the
purposes indicated in the budget; therefore, budgeted funds may
not be transferred from operating expenditures to capital projects
or from capital projects to operating expenses without the prior
approval from the Board of Supervisors. Also, funds may not be
transferred from one capital project to another without the prior
approval of the Board of Supervisors.
Section 15. The County Administrator is authorized, pursuant to state statute,
to issue orders and warrants for payments where funds have been
budgeted, appropriated, and where sufficient funds are available. A
warrant register shall be presented to the Board of Supervisors not
less frequently than monthly.
Section 16. Subject to the qualifications in this resolution contained, all
appropriations are declared to be maximum, conditional and
proportionate appropriations -the purpose being to make the
appropriations payable in full in the amount named herein if
necessary and then only in the event the aggregate revenues
collected and available during the fiscal year for which the
appropriations are made are sufficient to pay all the appropriations
in full. Otherwise, the said appropriations shall be deemed to be
payable in such proportion as the total sum of all realized revenue
of the respective funds is to the total amount of revenue estimated
to be available in the said fiscal year by the Board of Supervisors.
Section 17. All revenue received by any agency under the control of the Board
of Supervisors or by the School Board or by the Social Services
Board not included in its estimate of revenue for the financing of
the fund budget as submitted to the Board of Supervisors may not
be expended by said agency under the control of the Board of
Supervisors or by the School Board or by the Social Services
Board without the consent of the Board of Supervisors being first
obtained. Nor may any of these agencies or boards make
expenditures, which will exceed a specific item of an
appropriation.
Section 18. Allowances out of any of the appropriations made in this
resolution by any or all county departments, bureaus or agencies
under the control of the Board of Supervisors to any of their
officers and employees for expense on account of the use of such
officers and employees of their personal automobiles in the
discharge of their official duties shall be paid at the same rate as
that established by the Internal Revenue Service and shall be
subject to change from time to time to maintain like rates.
Section 19. The County Administrator is directed to establish four (4) petty-
cash accounts under non-departmental from funds in this budget
for central purchasing, the landfill, building inspections, and
zoning, in accordance with Section 15.2-1229 of the Code of
Virginia as amended, 1950 with management plans as directed by
the County Auditor.
Section 20. All previous appropriation ordinances or resolutions to the extent
that they are inconsistent with the provisions of this resolution
shall be and the same are hereby repealed.
Section 21. This resolution shall be effective to Apri130, 2007.
Given under my hand this day April 30, 2007
Coy E. Ha ~ e, Chairman
Pittsylvania County Board of Supervisors
William D. Sleeper,~C']erk /
Pittsylvania County Board of Supervisors
EXHIBIT A
April 30, 2007
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2008
COST CENTERS
-TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
ADMINISTRATION AND MANAGEMENT
OF GOVERNMENT:
Board of Supervisors 128,356
County Administrator 261,331
County Attorney 86,500
Auditors 59,000
Commissioner of Revenue 578,117
Treasurer 607,830
Central Accounting 234,290
Information Technology 289 344
Central Purchasing 103,263
Grants Administration 70,903
Board of Elections 72,092
General Registrar 122,509
Non-Departmental 18 6,060
Total Administration and
Management of Government 2,799,595
PUBLIC WORKS:
Public Works 154,707
Animal Control 179,880
Building and Grounds 945,313
Courthouse Maintenance 18,000
Building Inspections 302,797
DMV Abandoned Vehicles 10,000
Zoning 214,486
Public Works 1,825,183
ADMINISTRATION OF JUSTICE:
Circuit Court 143,344
General District Court 12,000
Magistrates 5,450
Court Services 446,621
Juvenile & Domestic Relations Court 17,895
VJCCCA - J & D Court Services Grant 70,000
Misc -Records Preservation 5,000
Commissioner of Accounts 1,250
Clerk of Circuit Court 604, l47
EXHIBIT A
April 30, 2007
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2008
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
Commonwealth Attorney 564,742
State Restricted Seizure -Commonwealth Attorney 5,000
Law Library Fund 16,000
Byrne/JAG Criminal Justice 22,500
VA Domestic Violence Victim Fund 40,000
Victim/Witness Grant 69,317
Total Administration of Justice 2,023,266
LAW ENFORCEMENT:
Sheriff 5,400,529
Corrections 3,218,087
State Seizure - Sheriff 20,000
Federal Seizure - SherifT 40,000
Medical Examiner 3 800
PADRE (School Resource Officer) Grant 41,659
Justice Assistance Grant (JAG) 25,793
Organized Crime Drug Enforcement 10,000
DUI Selective Enforcement Grant 25,000
Criminal History Records Improvement 75,000
Jail Inmate Management Fund 87,500
Jail Operating Fund 41 481
Jail Processing Fund ?,~00
Courthouse Security 40,000
BJA-Bulletproof Vest Partner 5,000
Total Law Enforcement 9,036,049
PUBLIC SAFETY:
Volunteer Fire/Rescue Departments 1,481,153
VA Fire Program Grant 150,000
Four for Life - DMV 55,000
Fire Marshall 91,988
State Forestry 20,200
Transportation Safety Commission 5,225
Transportation Safety Grant 5,000
E911 Wireless Grant 224,618
VA Emergency Management 18,605
VFSB Training Mini Grant 9,500
Comm. Emer. Response Ream (CERT) 20,000
Gang Prevention 38,467
Triad Crime Prevention x,997
Law Enforcement Terroism Prevention Grant 1 12,500
VFP Technology 3,OOp
VFIRS Computer S 000
EXHIBIT A
April 30, 2007
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2008
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
Fire Prevention ~ Safety 16,500
Emergency Management Services 955 817
Total Public Safety 3,215,570
ENVIRONMENTAL PRESERVATION
AND PROTECTION:
Solid Waste Collections 1,008,761
Solid Waste Disposal 699,605
Litter Control Grant 19,041
VPI & SU Extension 83,264
Resource Conservation 111,395
Total Environmental Preservation
and Protection 1,922,066
HUMAN AND SOCIAL SERVICES:
Public Health 555,665
Mental Health 144,791
Comprehensive Services Act -Pool 5,173,814
Social Services Administration/Administrative Expense 4,480,308
Public Assistance ',818,407
~
Family Preservation gs~122
Baby Care Grant qg 072
Total Human and Social Services 13,306,179
ECONOMIC DEVELOPMENT:
Industrial Development -Local 8,389,285
Agricultural Economic Development Specialist 100,000
Workforce Investment Board 5,579,829
Community & Industrial Development 600,530
Total Economic Development 14,669,644
PLANNING, HOUSING AND COMMUNITY
DEVELOPMENT:
Planning Comnussion 132,563
E`YHIBIT A
April 30, 2007
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2008
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
Chatham Train Depot,Restoration 665,983
CDBG - Clarkstown 3,000
IRP - Clarkstown 2 000
CDBG -Rail 700,000
CDBG -Witcher Road Improvement 782,000
EDA - Brosville 1,000,000
EPA Gretna Water 346,900
EPA Route 58 Water 648,000
Total Planning, Housing and Community
Development 4,280,446
PUBLIC LIBRARIES:
Libraries 795,139
State Library Grant 188 554
Library Memorial Fund 25,946
Total Public Library 1,009,639
CULTURAL & RECREATIONAL
PROGRAMS:
Recreation Department 65,703
Total Cultural & Recreational
Programs 65,703
CAPITAL INVESTMENTS:
Debt & Interest 6,842,429
Computer Capital Outlay 31,500
Solid Waste -Capital Outlay 448,900
Landfill -Capital Outlay 250,000
E911 Lease Purchase 325,173
Building & Grounds Capital Outlay 60,000
Fleet Management 159,827
Community & Industrial Development Capital Outlay 349,724
Rural Road Capital Outlay 75 Op~j
Total Capital Investments 8,492,553
EXHIBIT A
April 30, ?007
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2008
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
PUBLIC EDUCATION:
School Fund:
Instruction
Admin./Attend & Health Services
Pupil Transportation
Operation & Maintenance
Non-Instructional Operations
Facilities
Technology
Cafeteria
Danville Community College
Total Public Education
57,800,391
3,407,067
6,598,376
6,907,567
2,199,035
1,439,555
2,535,409
4,578,475 85,465,875
10,260
85,476,135
GRAND TOTAL ALL EXPENDITURES 148,122,028
EXHIBIT B
Apri130, 2007
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT B
REVENUES BY FUND
FOR FY 2008
REVENUES
Local Funds
State Funds
Federal Funds
CIP Carryover
Grant Carryover
Cafeteria Carryover
Loan Proceeds
Fund Balance
GRAND TOTAL ALL REVENUES
Total
Adopted
Budget
41,668,885
86,469,481
15,992,456
1,473,085
180,000
70,000
426,744
1,841,377
$148,122,028